HTS tariff line · chapter 23
2302.10.00
Bran, sharps (middlings) and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants: of corn (maize)
Analysis
HTS 2302.10.00 covers bran, sharps (middlings) and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of… under heading 2302 (bran, sharps (middlings) and other residues, whether or not in the form of pellets…).
Within this group the rate runs from duty-free to 1.4%. Compared with 2302.50.00 (of leguminous plants), which pays 1.4%, a misclassification either way moves the duty by 1.4 percentage points.
The normal trade relations rate here is zero, shared by about 48% of the 23 tariff lines in chapter 23, a useful check when a neighbouring dutiable line is a candidate. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
The other lines in the same group are 2302.30.00 (bran, sharps (middlings) and other residues, whether or not…, duty-free), 2302.40.01 (bran, sharps (middlings) and other residues, whether or not…, duty-free) and 2302.50.00 (of leguminous plants, 1.4%).
Census statistics map these goods to NAICS 311211 (Flour Milling), an industry of 333 US establishments employing 14,916 people. That concordance is how imports of this line are compared with US output.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2302.30.00 | Bran, sharps (middlings) and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants: of wheat | Free |
| 2302.40.01 | Bran, sharps (middlings) and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants: of other cereals | Free |
| 2302.50.00 | Of leguminous plants | 1.4% |